- The electronic transport document (ETD) is used as a transit declaration for goods transported by air and sea.
- The ETD simplifies the transit regime and replaces the use of a common transit procedure.
- The ETD lists the goods loaded onto a ship or aircraft and serves as a common/Union transit declaration.
- Authorization to use the ETD is granted to applicants who meet certain requirements.
- The applicant must be established in the territory of a contracting party/customs territory of the Union.
- The applicant must declare regular use of the common/Union transit regime.
- The applicant must meet criteria established in Regulation (EU) 952/2013.
- The applicant must operate a significant number of flights/crossings between airports/ports in the Union.
Source: sede.agenciatributaria.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Spain"
- Spain Mandates E-Invoicing to Streamline Business, Cut Late Payments, and Modernize Economy
- Spain Mandates E-Invoicing for B2B Transactions, Phased Rollout Begins July 2026
- Navigating Spain’s Real-Time VAT Compliance: SII and VeriFactu Integration, Deadlines, and Automation
- Mandatory B2B e-invoicing framework approved
- Spain Mandates Electronic Invoicing for Domestic B2B Transactions Starting July 2027













